Para 3.8.26 — MSO

Accountability procedures

Procurement procedures 3.8.26 Procurement of materials, equipment, consumables, etc. in substantial quantities is an important component of many schemes. The systems and procedures in force for procurement and purchases should be examined in detail from the point of view of their adequacy and appropriate comments proposed. Records relating to procurement and purchases, comparative bids, actual receipt of stores and equipment and their end use should be examined in depth.